Studi Literatur : Green Auditing

  • Nisa Fitri Aulia Universitas 17 Agustus 1945 Surabaya
  • Rikhza Masfa’ani Universitas 17 Agustus 1945 Surabaya
  • Gusti Chania R I Universitas 17 Agustus 1945 Surabaya
  • Tri Ratnawati Universitas 17 Agustus 1945 Surabaya
Keywords: Green Auditing, Audit Quality, Effect

Abstract

This study describes Green Auditing, specifically referring to the role of Green Auditing in influencing audit quality. The main method used in this study is a library research method with a qualitative approach. The data used in this study are secondary data in the form of previous research journals that discuss Green Audit. In conclusion, the influence of green auditing on audit quality can be interpreted as an audit carried out in accordance with established accounting standards and auditing standards. The results of the research study of the literature, Green Auditing is interrelated with audit quality.

References

Chetna P. Shelke. (2022). Green Audit – a Step Towards Environmental Sustainability. Jurnal Ilmiah Preprint. Diambil dari https://easychair.org/publications/preprint/jDRT.
Kartiningrum, E. D. (2015). Panduan Penyusutan Studi Literatur. Mojokerto.
Zed, M. (2014). Metode Penelitian Kepustakaan. Jakarta: Yayasan Pustaka Obor Indonesia.
Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. Environmental Economics, 10(2), 19-32.
Rixon, D., Rois, J., & Faseruk, A. (2019). Green Auditing in the Anglican Church of Canada: To Finance or not to Finance. Journal of Environmental Accounting and Management, 7(3), 235-253.
Patil, S., Langi, B., & Gurav, M. (2019). Green Audit in Academic Institutes. International Journal of Environmental Science and Sustainable Development, 4(1), 32-43.
Santoso, B., & Maulidani, Y. (2022). Implementation of Green Accounting to Industry in Samarinda City. Journal of Environmental Accounting and Management, 10(2), 156-170.
Farina, K., Opti, S., & Ludwina. (2016). Self-Awareness (Kesadaran Pribadi) Masyarakat Dalam Mewujudkan Sustainable Environment Ditinjau Dari Perspektif Audit Lingkungan. Jurnal Manajemen Lingkungan, 1(1), 25-40.
Rachmawati, W., & Karim, A. (2021). Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau). Jurnal Akuntansi, 25(2), 184-201.
Attainment of Sustainability through Green Auditing: A Case Study of Musaliar Institute, Pathanamthitta.
Rumetna, M. S. (Year). Audit Lingkungan dan Pengendalian Teknologi Informasi pada PT. XYZ.
Kristiawan, H., & Garside, A. K. (2021). Audit Lingkungan Kegiatan Industri Hasil Tembakau di Kabupaten Kediri. Jurnal Audit dan Keuangan, 6(2), 145-160.
Sari, N. Z. M. (2017). Pengaruh Audit Lingkungan, Fungsi Pemeriksaan Audit Internal, dan Kertas Kerja Pemeriksaan Audit terhadap Pelaporan Audit Manajemen dengan Dampaknya terhadap Informasi Kinerja Komisaris terhadap Lingkungan pada PDAM Kota Bandung. Jurnal Akuntansi, 21(3), 329-350.
Published
2023-06-20
How to Cite
Nisa Fitri Aulia, Rikhza Masfa’ani, Gusti Chania R I, & Tri Ratnawati. (2023). Studi Literatur : Green Auditing. Manajemen Kreatif Jurnal, 1(3), 184-213. https://doi.org/10.55606/makreju.v1i3.1658